Research On The Improvement Of Internal Control-System Of Core Business Of JYD Construction Company

As one of the significant economic trades in China,the building industry has driven the development of other industries,increased employment opportunities for the population,and afforded a vital security for the evolution of the country and the people’s well-being.However,with the development of society and the continuous adjustment of industry policies,the construction industry is also facing enormous pressure.Many construction companies are facing closure due to competition in the same industry and their own shortcomings.Competition in the same industry is difficult to avoid,and the construction industry can only deal with the problems it faces by strengthening its own management.Therefore,the construction industry must follow the pace of social development,starting from the improvement of the company’s internal control,and making complete internal control become the powerful cornerstone of the company’s development.JYD Construction Company,a floor construction enterprise in Xi’an city,is taken as the research object.The existing problems have been found and the internal control system of JYD Construction Company has been improved according to the current internal control management status of JYD Construction Company by combining theoretical research and case study.Based on the study of the internal documents of JYD Construction Company,and the interviews and exchanges with the company’s personnel,the company’s job responsibilities,management systems and internal control of core businesses have been sorted out,and the company’s existing internal control status has been clarified.It is found that the company has some problems in governance,including imcomplete internal control environment,imperfect business process,improper business approval,and various risks.Aiming at the existing problems,the company ’s key business links were improved,the company’s project planning links,bidding links,cost of building,engineering construction,completion settlement,and the company’s customer and contract management were improved.And the risk of business links has been identified,and improving measures have been put forward.The improvement and optimization of the process have been carried out,and the safeguard measures have been put forward through five elements,so that the improvement plan can play its role smoothly,and establish a relatively complete internal control system of JYD Construction Company.By improving and completing the key links of JYD’s core business,establishing risk prevention departments and systems,and responding from the business implementation link.it is wished to play a positive role in setting up a complete internal control system and improving the internal control system of the company.And in the future business process to standardize the construction behavior,and improve the company’s governance level and operating results.At the same time,it is also expected to help other companies in the same industry in the implementation of internal control.